Shifting from Prepaid to Periodic GST on the Consumption of Residential Premises
More than 170 countries now have a goods and services tax (GST) or value-added tax (VAT), and the tax accounts for approximately one fifth of… Read More ›
More than 170 countries now have a goods and services tax (GST) or value-added tax (VAT), and the tax accounts for approximately one fifth of… Read More ›
In a recent decision in Vanderstock v Victoria, the High Court by majority found that a Victorian levy on the use of zero and low-emission… Read More ›
The taxation of capital gains of individual taxpayers continues to be an area of Australian tax law that is of policy interest and a candidate… Read More ›
Australia provides tax concessions to an extremely broad range of entities beyond the notion of ‘charity’. This includes agricultural entities, professional sport bodies, public universities,… Read More ›
In the world of philanthropy and non-profit organisations, the availability of long-term, reliable data is rare and valuable. For over two decades, the Australian Centre… Read More ›
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